Preparation of the non-financial statements as a method of ensuring the investment attractiveness of enterprises and their capitalization
Journal: Strategy and mechanisms of regulation of industrial development (Vol.7, No. 7)Publication Date: 2015-12-01
Authors : Bryukhovetskaya N. Ye.; Khasanova O.V.; Riabykina N.I.;
Page : 3-13
Keywords : non-financial reporting; integrated reporting; enterpises’ social responsibility; capitalization; investment attractiveness;
Abstract
The necessity of non-financial reporting by domestic enterprises is justified in order to ensure their investment attractiveness and capitalization. International experience integrated reporting by enterprises s analyzed, advantages and disadvantages for domestic enterprises are identified. Groups of domestic enterprises, which make up the non-financial statements and recommended for reporting in order to ensure their investment attractiveness and capitalization, are allocated.
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